{"id":133,"date":"2024-04-24T16:52:00","date_gmt":"2024-04-24T14:52:00","guid":{"rendered":"https:\/\/hawai.li\/de-le-court\/?p=133"},"modified":"2026-04-07T18:07:21","modified_gmt":"2026-04-07T16:07:21","slug":"cessation-dactivite-lucrative-independante-par-transformation-en-societe-de-capitaux-et-rachats-fictifs","status":"publish","type":"post","link":"https:\/\/dlctax.ch\/en\/cessation-dactivite-lucrative-independante-par-transformation-en-societe-de-capitaux-et-rachats-fictifs\/","title":{"rendered":"cessation of self-employed business activity through transformation into a capital company and fictitious buy-outs"},"content":{"rendered":"

Le b\u00e9n\u00e9fice comptable li\u00e9 \u00e0 la r\u00e9\u00e9valuation d’actifs immobilis\u00e9s – et donc une transformation non neutre fiscalement – qualifie pour les rachats fictifs en raison de la cessation de l’activit\u00e9 lucrative ind\u00e9pendante.

Selon les juges f\u00e9d\u00e9raux, l’art 37b al. 1 LIFD est applicable tant \u00e0 la r\u00e9alisation effective, qu’\u00e0 la r\u00e9alisation syst\u00e9matique et qu’\u00e0 la r\u00e9alisation comptable (cons. 5.3 et 5.4).

Le fisc cantonal (l’ACI-VD) avait donn\u00e9 raison au contribuable. L’AFC avait pouss\u00e9 le dossier devant la CDAP-VD (o\u00f9 elle avait perdu), puis devant le TF (o\u00f9 elle perd une seconde fois).

L’arr\u00eat est en fran\u00e7ais (affaire vaudoise). Une publication aux ATF est pr\u00e9vue.<\/p>\n\n\n\n

TF, arr\u00eat 9C_680\/2022, du 24 avril 2024<\/p>","protected":false},"excerpt":{"rendered":"

Le b\u00e9n\u00e9fice comptable li\u00e9 \u00e0 la r\u00e9\u00e9valuation d’actifs immobilis\u00e9s – et donc une transformation non neutre fiscalement – qualifie pour les rachats fictifs en raison de la cessation de l’activit\u00e9 lucrative ind\u00e9pendante. Selon les juges f\u00e9d\u00e9raux, l’art 37b al. 1 LIFD est applicable tant \u00e0 la r\u00e9alisation effective, qu’\u00e0 la r\u00e9alisation syst\u00e9matique et qu’\u00e0 la […]<\/p>\n","protected":false},"author":3,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-133","post","type-post","status-publish","format-standard","hentry","category-uncategorized"],"acf":[],"yoast_head":"\ncessation d'activit\u00e9 lucrative ind\u00e9pendante par transformation en soci\u00e9t\u00e9 de capitaux et rachats fictifs - de le Court<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/dlctax.ch\/en\/cessation-dactivite-lucrative-independante-par-transformation-en-societe-de-capitaux-et-rachats-fictifs\/\" \/>\n<meta property=\"og:locale\" content=\"en_GB\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"cessation d'activit\u00e9 lucrative ind\u00e9pendante par transformation en soci\u00e9t\u00e9 de capitaux et rachats fictifs - de le Court\" \/>\n<meta property=\"og:description\" content=\"Le b\u00e9n\u00e9fice comptable li\u00e9 \u00e0 la r\u00e9\u00e9valuation d’actifs immobilis\u00e9s – et donc une transformation non neutre fiscalement – qualifie pour les rachats fictifs en raison de la cessation de l’activit\u00e9 lucrative ind\u00e9pendante. Selon les juges f\u00e9d\u00e9raux, l’art 37b al. 1 LIFD est applicable tant \u00e0 la r\u00e9alisation effective, qu’\u00e0 la r\u00e9alisation syst\u00e9matique et qu’\u00e0 la […]\" \/>\n<meta property=\"og:url\" content=\"https:\/\/dlctax.ch\/en\/cessation-dactivite-lucrative-independante-par-transformation-en-societe-de-capitaux-et-rachats-fictifs\/\" \/>\n<meta property=\"og:site_name\" content=\"de le Court\" \/>\n<meta property=\"article:published_time\" content=\"2024-04-24T14:52:00+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2026-04-07T16:07:21+00:00\" \/>\n<meta name=\"author\" content=\"brigitte\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"brigitte\" \/>\n\t<meta name=\"twitter:label2\" content=\"Estimated reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"1 minute\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\\\/\\\/dlctax.ch\\\/cessation-dactivite-lucrative-independante-par-transformation-en-societe-de-capitaux-et-rachats-fictifs\\\/#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/dlctax.ch\\\/cessation-dactivite-lucrative-independante-par-transformation-en-societe-de-capitaux-et-rachats-fictifs\\\/\"},\"author\":{\"name\":\"brigitte\",\"@id\":\"https:\\\/\\\/dlctax.ch\\\/#\\\/schema\\\/person\\\/e0cf2e9532dd5ea2760e7efc18d17a87\"},\"headline\":\"cessation d’activit\u00e9 lucrative ind\u00e9pendante par transformation en soci\u00e9t\u00e9 de capitaux et rachats fictifs\",\"datePublished\":\"2024-04-24T14:52:00+00:00\",\"dateModified\":\"2026-04-07T16:07:21+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\\\/\\\/dlctax.ch\\\/cessation-dactivite-lucrative-independante-par-transformation-en-societe-de-capitaux-et-rachats-fictifs\\\/\"},\"wordCount\":141,\"publisher\":{\"@id\":\"https:\\\/\\\/dlctax.ch\\\/#organization\"},\"articleSection\":[\"Uncategorized\"],\"inLanguage\":\"en-GB\"},{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/dlctax.ch\\\/cessation-dactivite-lucrative-independante-par-transformation-en-societe-de-capitaux-et-rachats-fictifs\\\/\",\"url\":\"https:\\\/\\\/dlctax.ch\\\/cessation-dactivite-lucrative-independante-par-transformation-en-societe-de-capitaux-et-rachats-fictifs\\\/\",\"name\":\"cessation d'activit\u00e9 lucrative ind\u00e9pendante par transformation en soci\u00e9t\u00e9 de capitaux et rachats fictifs - 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